State income tax cuts are projected to result in large budget shortfalls in coming years. Cutting state spending to cover this gap wouldn't be easy – especially when costs of major budget items, such as education and Medicaid, are expected to increase. K-12 education (49.8 percent of the state general fund budget), post-secondary education (12.6 percent), Medicaid (19.8 percent) and other human services (6.9 percent) represent 89.1 percent of state spending, noted Duane Goossen, a former state budget director and vice president for fiscal and health policy at the Kansas Health Institute. "Clearly, education and human services represent such a large part of the SGF that it's impossible to make significant budget changes without affecting these areas," Goossen said.
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